Proceeding of International Conference on Social Science and Humanity
Vol. 2 No. 1 (2025): Proceeding of International Conference on Social Science and Humanity

THIN CAPITALIZATION, SALES GROWTH, CAPITAL INTENSITY ON TAX AVOIDANCE: INSTITUTIONAL OWNERSHIP PERSPECTIVE AS MODERATION

Anarkie, Putri (Unknown)
Ernandi, Herman (Unknown)
Furi, Diana Retno (Unknown)
Efendi, Feny Sabella (Unknown)

Article Info

Publish Date
31 Mar 2025

Abstract

Objective: Objective: This study aims to examine the effect of thin capitalization, sales growth, and capital intensity on tax avoidance with institutional ownership as a moderating variable. Method: This type of research is quantitative research. The population in this study were food and beverage sub-sector manufacturing companies listed on the IDX in 2023 - 2025. The sample obtained were 105 companies using purposive sampling techniques. The data analysis technique in this study uses software (SPSS) Statistics version 26. Results: The results show that thin capitalization and sales growth have an effect on tax avoidance, while capital intensity has no effect on tax avoidance. Novelty: Institutional ownership is able to moderate the influence of thin capitalization and sales growth on tax avoidance, while institutional ownership is unable to moderate the influence of capital intensity on tax avoidance.

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Journal Info
Proceeding of International Conference on Social Science and Humanity
Website

Abbrev

icossh

Publisher

Antis Publisher

Subject

Agriculture, Biological Sciences & Forestry Earth & Planetary Sciences Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Public Health Social Sciences Other

Description

The Proceeding of International Conference on Social Science and Humanity is a global platform designed to bring together scholars, researchers, and practitioners from diverse disciplines to share their cutting-edge research and insights in the fields of social sciences and humanities. The ...